Aspectos conceituais das relações financeiras intergovernamentais
DOI:
https://doi.org/10.1590/1980-53572211jrraKeywords:
Public finance, fiscal federalism, intergovernmental transfers, fiscal decentralizationAbstract
This article is aimed at analising the relationship among Brazilian government levels. In order to set a background, one looks into the major studies dealing with the experience of other countries and gives special attention to the analytical framework according to which those studies are carried out. The intergovernmental relations in Brazil can be classified as transfers related or not to a tax sharing system, as well as state and local governments indebtedness. It is a major finding of the study that the grant system played a decisive role in decentralizing government expenditures during the eighties. The 1988 Constitution enhance the observed trends towards finance and fiscal decentralization, but with new changes in the grant structure benefiting state and local governments's autonomy.
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